expand the access and investigatory authority of the state auditor.

Requires the state auditor to employ a qualified individual with accounting and auditing experience to monitor the state accounting system.

Clarifies that auditor access does not include the ability to alter any digital or onsite account, book, record, report, or voucher.

Amends § 4-7-15 to require the Bureau of Finance and Management to make its records and information available at all times to the Legislature, its designees, and the state auditor.

Grants the state auditor access to all digital and onsite accounts, books, records, reports, and vouchers of every state agency for investigating transactions and identifying improper governmental conduct.

Mandates that the state auditor report improper government conduct, crime, fraud, misappropriation, or misfeasance to the auditor general and attorney general.

Defines 'agency' to include various state entities like boards, commissions, and departments, while explicitly excluding political subdivisions.

Added new section requiring all agency contracts to include a clause describing the state auditor's access rights.

Modified existing financial management statutes to explicitly include the state auditor in records access provisions alongside the Legislature.

Added new section defining 'agency' to include all state entities vested with sovereignty authority, excluding only political subdivisions.

Added new section defining 'improper governmental conduct' to include fraud, misappropriation, and misfeasance.